This is the table of contents of Internal Revenue Bulletin IRB 2012-16. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.
This announcement is issued pursuant to section 521(b) of Pub. L. 106-170, the Ticket to Work and Work Incentives Improvement Act of 1999, which requires the Secretary of the Treasury to report annually to the public concerning Advance Pricing Agreements (APAs) and the APA Program. The first report covered calendar years 1991 through 1999. Subsequent reports covered separately each calendar year 2000 through 2010. This Thirteenth report describes the experience, structure, and activities of the APA Program during calendar year 2011. It does not provide guidance regarding the application of the arm’s length standard.
Final regulations under section 863 of the Code prescribe the source of income received on a qualified fails charge.
Final regulations under section 7623(a) of the Code relate to the payment of rewards and awards under section 7623(b).
Proposed regulations under section 6109 of the Code provide rules requiring any person assigned an employer identification number (EIN) to provide updated information to the IRS in the manner and frequency prescribed by forms, instructions, or other appropriate guidance.
Final regulations under section 6104 of the Code pertain to the public inspection of material relating to tax-exempt organizations and final regulations pertaining to the public inspection of written determinations and background file documents.
The IRS has revoked its determination that The Center for Creative Resources, Inc., of San Francisco, CA; Chadwell Townsend Private Foundation of Bellbrook, OH; Consumer Advocacy Group of Beverly Hills, CA; CreditGuard of America, Inc., of Boca Raton, FL; Friends of the Border Patrol, of Chino, CA; and Pro Israel, Inc., of Riverdale, NY, qualify as organizations described in sections 501(c)(3) and 170(c)(2) of the Code.
Final regulations under section 7623(a) of the Code relate to the payment of rewards and awards under section 7623(b).
Final regulations under section 7623(a) of the Code relate to the payment of rewards and awards under section 7623(b).
Final regulations under section 7623(a) of the Code relate to the payment of rewards and awards under section 7623(b).
Final regulations under section 7623(a) of the Code relate to the payment of rewards and awards under section 7623(b).
Final regulations under section 6104 of the Code pertain to the public inspection of material relating to tax-exempt organizations and final regulations pertaining to the public inspection of written determinations and background file documents.
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